Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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432.0000 PRINTED SALES MESSAGES—Regulation 1541.5

Annotation 432.0079

432.0079 Publication Is Not a Printed Sales Message. A publication containing advertising in addition to articles of general interest about types of industries, opportunities, and economic conditions in a targeted geographic area to lure economic development clients, new businesses, and executives to that area and is not a printed sales message. The publication is not advertising matter which is printed principally for the purpose of advertising particular goods or services. Retail sales of this publication are taxable. 4/27/90.